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The Impact of World War II on Accounting and Finance at the Alger-Sullivan Lumber Company in Century, Florida 第二次世界大战对佛罗里达世纪阿尔杰-沙利文木材公司会计和财务的影响
IF 0.3
Accounting Historians Journal Pub Date : 2024-05-01 DOI: 10.2308/aahj-2023-007
Barbara S. White
{"title":"The Impact of World War II on Accounting and Finance at the Alger-Sullivan Lumber Company in Century, Florida","authors":"Barbara S. White","doi":"10.2308/aahj-2023-007","DOIUrl":"https://doi.org/10.2308/aahj-2023-007","url":null,"abstract":"\u0000 Alger-Sullivan Lumber Company was created in the early 20th century, as two lumber giants pooled their expertise with local lumber resources to create a company and town. The combination was successful, even though the company had reduced operations prior to the start of World War II. The Archives at the University of West Florida contain many historical documents of the Alger-Sullivan Lumber Company, which provide great insight into the financial, accounting, and operational aspects of the company during its over 50 years of existence. Of particular interest are the years during the U.S. involvement in World War II, as the company faced many challenges and opportunities. The research question, “What impact did World War II have on the accounting and financial activities conducted at the company?” is addressed, with documentation to show a greater cost-consciousness, along with more detailed and refined financial reporting, developed during this period.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141053025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A History of the Academy of Accounting Historians: 2014–2023 会计史学家学会的历史：2014-2023 年
IF 0.3
Accounting Historians Journal Pub Date : 2024-05-01 DOI: 10.2308/aahj-2024-010
Yvette J. Lazdowski, Stephan A. Fafatas, Brandi L. Holley
{"title":"A History of the Academy of Accounting Historians: 2014–2023","authors":"Yvette J. Lazdowski, Stephan A. Fafatas, Brandi L. Holley","doi":"10.2308/aahj-2024-010","DOIUrl":"https://doi.org/10.2308/aahj-2024-010","url":null,"abstract":"\u0000 This paper, the fourth in a series covering the history of the Academy of Accounting Historians (The Academy) since its founding in 1973, recounts and details the leadership, publication, activities, and events of the period 2014–2023 from the viewpoint of individuals who have served as officers, trustees, or members of The Academy. The earlier histories of The Academy appeared in this journal in December 1989 (1973–1988), December 1998 (1989–1998), and December 2014 (1999–2013) and provide a similar profile of the organization for those periods, with a summary evaluation as part of the conclusion. The Academy proudly celebrated its 50th anniversary in 2023. One of the three authors of this study was also a coauthor of the previous study.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: M00.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141047817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The First PCAOB Director of Registration and Inspections George Henry Diacont 首任 PCAOB 注册和检查部主任 George Henry Diacont
IF 0.3
Accounting Historians Journal Pub Date : 2024-02-01 DOI: 10.2308/aahj-2023-030
J. D. Keyser
{"title":"The First PCAOB Director of Registration and Inspections George Henry Diacont","authors":"J. D. Keyser","doi":"10.2308/aahj-2023-030","DOIUrl":"https://doi.org/10.2308/aahj-2023-030","url":null,"abstract":"\u0000 George Diacont was the first Director of Registration and Inspections for the Public Company Accounting Oversight Board (PCAOB). Diacont joined the PCAOB in March 2003, shortly after it commenced operations. His approach was to build a team of highly skilled professionals and encourage them to contribute their best ideas. His leadership style was to support his team, listen to their ideas, and make the best decisions possible without concern for praise or recognition. He also worked to instill a “regulatory attitude” in the former auditors who had become inspectors. This paper describes Diacont’s long and distinguished career in government service beginning with his military service in the U.S. Marine Corps. He spent 24 years at the Securities and Exchange Commission and five years in the Listing Investigation group at the NASDAQ stock market. He served nearly eight years at the PCAOB before he retired in 2011.\u0000 JEL Classifications: M4.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140468045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa 比萨弗朗切斯科-达蒂尼合伙企业会计做法的特殊性
IF 0.3
Accounting Historians Journal Pub Date : 2023-12-01 DOI: 10.2308/aahj-2021-024
M. Kuter, Charles Richard Baker, M. Gurskaya, R. Sagitova
{"title":"Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa","authors":"M. Kuter, Charles Richard Baker, M. Gurskaya, R. Sagitova","doi":"10.2308/aahj-2021-024","DOIUrl":"https://doi.org/10.2308/aahj-2021-024","url":null,"abstract":"\u0000 This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and account books reveals the details of the bookkeeping procedures in the firm and a complete picture of the calculation of the financial result of the partnership in 1394. The study found that the need for the partnership to identify profits resulted in a change in the bookkeeping method for inventory that improved the information quality when used in the process of identifying operating results and the overall financial result.\u0000 JEL Classifications: M41; N83.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139016830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial Policy 编辑政策
IF 0.3
Accounting Historians Journal Pub Date : 2023-11-15 DOI: 10.2308/0148-4184-50.2.139
{"title":"Editorial Policy","authors":"","doi":"10.2308/0148-4184-50.2.139","DOIUrl":"https://doi.org/10.2308/0148-4184-50.2.139","url":null,"abstract":"","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139273616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Exploring Accounting History: Literature and Standard Setting in India 探索会计史:印度的文献和标准制定
Accounting Historians Journal Pub Date : 2023-10-01 DOI: 10.2308/aahj-2023-013
Shraddha Verma
{"title":"Exploring Accounting History: Literature and Standard Setting in India","authors":"Shraddha Verma","doi":"10.2308/aahj-2023-013","DOIUrl":"https://doi.org/10.2308/aahj-2023-013","url":null,"abstract":"ABSTRACT This paper provides a summary of the accounting history literature relating to India and provides suggestions for potential future research. The paper also identifies key events in standard setting between 1973 and 2023 and presents an exploratory analysis of the introduction of standard setting in India in 1977, highlighting both local and international factors influencing the process. Data Availability: Data are available from the public sources cited in the text.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136152090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Revisiting Uşak Terakki-i Ziraat Turkish Joint Stock Company (1925–1931): A Case Study of Turkey’s Early Financial Reporting Culture 重新审视u<s:1> ak terakki - Ziraat土耳其股份公司(1925-1931):土耳其早期财务报告文化的个案研究
Accounting Historians Journal Pub Date : 2023-10-01 DOI: 10.2308/aahj-2023-009
Batuhan Güvemli, Muhsin Aslan
{"title":"Revisiting Uşak Terakki-i Ziraat Turkish Joint Stock Company (1925–1931): A Case Study of Turkey’s Early Financial Reporting Culture","authors":"Batuhan Güvemli, Muhsin Aslan","doi":"10.2308/aahj-2023-009","DOIUrl":"https://doi.org/10.2308/aahj-2023-009","url":null,"abstract":"ABSTRACT This research offers an in-depth examination of the early financial reporting culture in Republican Turkey, using the Uşak Terakki-i Ziraat Turkish Joint Stock Company (Uşak Sugar Company) as a case study. The analysis of the company's financial statements from 1925 and 1931 reveals the development of financial reporting practices during a transformative period, marked by industrialization efforts and the introduction of the 1926 Turkish Commercial Code and Income Tax Law. The study identifies both progress and challenges in financial reporting, including detailed fixed assets classifications, accounting irregularities, inadequate auditing and working capital management practices. The findings indicate that these issues, alongside macroeconomic factors, have contributed to the company’s liquidation in 1932. This failure could have indirectly catalyzed a shift toward statist economic policies in the 1930s. JEL Classifications: M41; O14.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135849073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Rear Admiral N. Loyall McLaren: The Highest-Ranking CPA in the U.S. Navy 海军少将N. Loyall McLaren:美国海军最高级别的注册会计师
Accounting Historians Journal Pub Date : 2023-10-01 DOI: 10.2308/aahj-2020-026
Mark E. Jobe, Dale L. Flesher
{"title":"Rear Admiral N. Loyall McLaren: The Highest-Ranking CPA in the U.S. Navy","authors":"Mark E. Jobe, Dale L. Flesher","doi":"10.2308/aahj-2020-026","DOIUrl":"https://doi.org/10.2308/aahj-2020-026","url":null,"abstract":"ABSTRACT From the onset of World War II, America needed men of integrity, ability, and proven leadership to facilitate the wartime economy—the nation turned to CPAs for help. In 1941, the president of the American Institute of Accountants, N. Loyall McLaren, stepped away from his accounting firm and from his Institute presidency to serve in the U.S. Navy where he handled a variety of accounting-related duties. McLaren was a pioneer California CPA, serving as a partner in the largest firm in the Golden State, and had served as president of the California Society of CPAs. He later was a powerful business leader in the San Francisco area; his firm eventually merged with Haskins &amp; Sells. This is the story of Commander (later Rear Admiral; also Army Brigadier General) McLaren and his service to the nation and the profession during World War II and thereafter.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135663629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The British Influence on Barrow, Wade, Guthrie & Company, 1883–1950 英国对巴罗、韦德、格思里等人的影响公司,1883 - 1950
Accounting Historians Journal Pub Date : 2023-10-01 DOI: 10.2308/aahj-2023-026
Thomas A. Lee
{"title":"The British Influence on Barrow, Wade, Guthrie &amp; Company, 1883–1950","authors":"Thomas A. Lee","doi":"10.2308/aahj-2023-026","DOIUrl":"https://doi.org/10.2308/aahj-2023-026","url":null,"abstract":"ABSTRACT The purpose of this study is to provide additional data and insight regarding the recent history of Barrow, Wade, Guthrie &amp; Company (BWGC) by T. Flesher, D. Flesher, and Previts (2023). BWGC was a national public accountancy firms founded by British accountants in the U.S. in 1883. It merged with a global firm in 1950. The study provides information about 62 British accountants who had immigrated to the U.S. by the outbreak of World War I and subsequent employment with BWGC. The study includes additional data on the main BWGC founder and illustrates biographical discrepancy due to use of secondary sources.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135963023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
From Rate Regulation to Financial Control: Accounting and Public Policy at the Interstate Commerce Commission, 1887–1933 从利率管制到财务控制：州际商业委员会的会计与公共政策，1887-1933
IF 0.3
Accounting Historians Journal Pub Date : 2023-09-01 DOI: 10.2308/aahj-2022-027
Paul J. Miranti, Jr., D. Collier, Dan Palmon
{"title":"From Rate Regulation to Financial Control: Accounting and Public Policy at the Interstate Commerce Commission, 1887–1933","authors":"Paul J. Miranti, Jr., D. Collier, Dan Palmon","doi":"10.2308/aahj-2022-027","DOIUrl":"https://doi.org/10.2308/aahj-2022-027","url":null,"abstract":"\u0000 This paper focuses on the Interstate Commerce Commission's (ICC's) application of accounting to achieve public policy goals for the U.S. railroad industry. The ICC began in 1887 with a mandate to ensure competition in the transportation industry, with rate oversight as one tool. During the Progressive Era, from 1901 to 1921, the ICC used accounting to ensure rate equity; a second implicit goal was to reduce the rail industry's informational asymmetries to investors, morphing over time to ensuring a reasonable return to investors. In the 1920s, the ICC used accounting to reduce securities speculation, facilitate regional rail consolidation, and govern industry finance. This accounting-based model of regulation continued until the Great Depression of the 1930s, when new economic circumstances called into question the ICC's ability to serve the most pressing public policy concerns. The technologies used by the ICC, however, continued to be exploited by other regulatory bodies.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41772462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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